Withholding guidance (publications)
A Publication is an informational document that addresses a particular topic of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information contained in a publication. Publications are updated regularly and are accurate on the date issued.
Changes to withholding tax and wage reporting take effect March 2025
The Tax Department is streamlining withholding tax and wage reporting forms and Web File applications. Beginning March 2025, these improvements will affect the way you file. For detailed information, see Significant changes coming to withholding tax and wage reporting.
We’re updating our website, publications, and other content to reflect the coming changes. To stay up to date, check back frequently or subscribe to Withholding tax emails.
General withholding guidance
Withholding tax computation rules, tables and methods
Find guidance for/about
- Limited liability companies (LLCs) and limited liability partnerships (LLPs)
- New business information
- Hiring household help
Other withholding tax guidance
- Identifying the proper withholding jurisdiction for an employee's address
- Electronic reporting
- Reproducing withholding tax forms
- Offers in compromise
- Your rights as a taxpayer
- Designated private delivery services
- Revocation of exempt status of terrorist organizations
Find withholding publications by number